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MATTEL, INC. v. UNITED STATES

C.D. 4547.

377 F.Supp. 955 (1974)

MATTEL, INC. v. UNITED STATES.

United States Customs Court.

June 5, 1974.

Attorney(s) appearing for the Case

R. Kenton Musgrave, New York City (Barnes, Richardson & Colburn, New York City, associate counsel, Joseph Schwartz and Irving Levine, New York City, of counsel), for plaintiff.

Carla A. Hills, Asst. Atty. Gen. (Velta A. Melnbrencis, New York City, trial atty.), for defendant.

MALETZ, Judge:

These six consolidated actions come before the court on plaintiff's motion for judgment on the pleadings and defendant's cross-motion for summary judgment. The merit of plaintiff's claim as to the proper classification of the importations is not in dispute. The sole issue, rather, is whether certain "Sec. 520(c) request letters" (as they are characterized in the complaint) constitute valid protests within the meaning of section 514 of the Tariff Act...

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